The Argentine coach has been tipped to take over as manager at Old Trafford from the sacked Ole Gunnar Solskjaer but insists that he is only focused on coaching the French side for the time being.
Speaking ahead of PSG's Champions League clash with Manchester City tonight (24.11.21), Pochettino said: "I am focused. I am very focused on football. I am not a child, I spend my whole life playing football, and now my 12th year being coach, we're in a business that the rumours are there. I understand what is going on.
"This kind of thing cannot distract. Rumours are there, we need to live with that. We are so focused, giving 100 per cent to get our best from the club and the players. I am so happy at Paris Saint-Germain, for tomorrow we are so focused to get the best results we can."
Pochettino took over at PSG in January and pointed out that his contract in the French capital runs until 2023.
The former Spurs boss told reporters: "What another club are doing is not my business, I need to be focused on PSG. I'm not going to make the mistake of talking. You know everything we'll say, it was in the past when at Espanyol when I said my dream was to meet Sir Alex (Ferguson), anything I say now is going to be misunderstood and out of context. I was a PSG player. I love the club. I love the fans. We are fighting in Ligue 1 and the Champions League.
"My contract is to 2023. This season and one season more. I don't say anything different. I am very happy at PSG. That is a fact."